2016 (6) TMI 445

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..... , AC (AR) ORDER Per: D.N. Panda Ld. Counsel says that the appellant provides security service throughout the country and their accounts are maintained at Mumbai. Depending on the payment advice from different parts of the Country where service is provided, accounts is compiled in Mumbai and reconciliation of accounts could not be done expeditiously. During the impugned period, although the appe .....

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..... djudication on such count. 3. Revenue says that the appellant availed opportunities to explain their case and adjudication order was passed on the figures submitted by them. Therefore, there is no need to send back the matter for reconciliation. So far as the penalty aspect is concerned, Revenue says that has properly been levied. 4. Heard both sides and perused the records. 5. Ld. Counsel's su .....

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..... participate in the proceedings. Both on facts and law the appellant may plead before him. He shall examinie the facts and shall apply the law as well asl determine tax liability in accordance with law. 6. In so far as the penalty is concerned, appellants pleading also deserves consideration for the reason that when the tax liability is discharged partially, to that extent of liability is discha .....

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